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3 results for “disallowance”+ Section 14A(2)clear

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Key Topics

Section 115J7 Section 80H4 Section 14A3 Section 36(1)(vii)3 Deduction3 Section 362 Disallowance2

THE COMMISSIONER OF INCOME TAX vs. M/S.G.T.N.INDUSTRIES LTD.

The appeal stands dismissed accordingly

ITA/1699/2009HC Kerala15 Jul 2021

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Respondent: “1. Whether, on the facts and in the circumstances of the case

Section 115JSection 14ASection 260ASection 80H

section 14A is justified in this case; iii) in holding that the disallowance is not justified? 2. Whether, on the facts

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. DHANALAXMI BANK LTD

ITA/59/2020HC Kerala

04 Aug 2023

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

For Appellant: M/S.DHANALAXMI BANK LTDFor Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

Section 143(3)Section 14ASection 36Section 36(1)(vii)

disallowing an amount of Rs.1,80,04,849/- under Section 14A of the Income Tax Act, the said order was set aside by the Principal Commissioner of Income Tax, Thrissur, by an order dated 18.12.2018 finding the assessment order as erroneous and prejudicial to the interests of the revenue. In the order of the Principal Commissioner, it was noticed that

M/S. MINI MUTHOOTTU CREDIT vs. THE COMMISSIONER OF INCOME TAX

ITA/76/2019HC Kerala25 Mar 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

Section 10(1)Section 143(2)Section 36Section 36(1)(iii)

2) of the IT Act and the assessment that followed, it was assessed to a total income of Rs.2,02,75,110/-. In arriving at the total income, the assessing officer disallowed a sum of Rs.90,73,279/- being the interest that was paid by the appellant on long-term borrowings. The disallowance by the assessing authority